GST Refund cannot be rejected for non-filing of reply during Covid-19, request for extension reasonable: HC

Wallem Shipmanagement (India) Pvt. Ltd. Vs Union of India (Bombay High Court) In a landmark ruling, the Bombay High Court set aside an order that rejected Wallem Shipmanagement (India) Pvt. Ltd.’s tax refund claim against the Union of India. Recognizing the significant disruptions caused by the COVID-19 pandemic, the court deemed the petitioner’s request for an extension reasonable, asserting that the refund cannot be denied on the basis of non-filing of reply. Analysis: Wallem Shipmanagement, an exporter of services, sought a refund for IGST, CGST, and SGST paid on input services ...